Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Education
Service, Sale And Marketing Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy
Service, Sale And Marketing Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy
Conference papers
The responsible service, sale and marketing of alcohol for the tourism, hospitality and retail industries is crucial those working in the tourism, hospitality, culinary arts and retail industries including those in supervisory and management positions. This presentation explored a wide range of topics associated with sale and service of alcohol in these inter-related industries. Its aim was to provide attendees with a greater awareness of the effects of alcohol, and of their moral and legal obligations to act responsibly when supplying alcohol beverages or when dealing with alcohol misuse in their respective workplace. This presentation was also created to coincide …
Tourism: A Soft Touch For Increased Taxation, Frank Mcmahon
Tourism: A Soft Touch For Increased Taxation, Frank Mcmahon
Conference papers
This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, first devised by Adam Smith are applied to current tourism taxation: some distortions caused by taxation are identified. Finally, some topical taxation controversies are outlines, examples of positive taxation …